{"id":54009,"date":"2006-12-07T00:00:00","date_gmt":"2006-12-07T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/estimacion-y-capacidad-predictiva-de-los-flujos-de-tesoreria-operativos\/"},"modified":"2006-12-07T00:00:00","modified_gmt":"2006-12-07T00:00:00","slug":"estimacion-y-capacidad-predictiva-de-los-flujos-de-tesoreria-operativos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/actividad-economica\/estimacion-y-capacidad-predictiva-de-los-flujos-de-tesoreria-operativos\/","title":{"rendered":"Estimaci\u00f3n y capacidad predictiva de los flujos de tesorer\u00eda operativos"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jorge Vila Biglieri <\/strong><\/h2>\n<p>Partiendo de un an\u00e1lisis de los marcos conceptuales del fasb, iasb y aeca, de la normativa aplicable a los estados financieros y de los estudios precedentes sobre el fracaso empresarial, se evidencia una contradicci\u00f3n: \u00c2\u00bfson los flujos de tesorer\u00eda m\u00e1s relevantes que el devengo en la predicci\u00f3n del fracaso empresarial?. Dicha pregunta se responde utilizando una muestra de 68.535 estimaciones de flujos de tesorer\u00eda de 17.412 sociedades an\u00f3nimas espa\u00f1olas y la representaci\u00f3n gr\u00e1fica tridimensional.     a la vista del conflicto, se establecen varias restricciones que  seleccionan las empresa sanas evitando las empresas fracasadas de modo que el algoritmo resultante consigue una probabilidad del 99,99% en la selecci\u00f3n de empresas sanas en el espacio muestra y el 100% en el espacio postmuestral.     las principales conclusiones consisten en la necesidad de separar los flujos de tesorer\u00eda con accionistas y prestamistas para obtener una adecuada discriminaci\u00f3n entre empresas sanas y fracasadas, adem\u00e1s, de la justificaci\u00f3n de la insuficiencia de los flujos de tesorer\u00eda frente al beneficio neto para la predicci\u00f3n del fracaso empresarial.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Estimaci\u00f3n y capacidad predictiva de los flujos de tesorer\u00eda operativos<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Estimaci\u00f3n y capacidad predictiva de los flujos de tesorer\u00eda operativos <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jorge Vila Biglieri <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Vigo<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 12\/07\/2006<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li> Iglesias S\u00e1nchez Jos\u00e9 Luis<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jorge Tua pereda <\/li>\n<li>Fernando Ruiz lamas (vocal)<\/li>\n<li>Miguel \u00e1ngel Crespo dom\u00ednguez (vocal)<\/li>\n<li>Jos\u00e9 Antonio Lainez gadea (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jorge Vila Biglieri Partiendo de un an\u00e1lisis de los marcos conceptuales del fasb, iasb y aeca, de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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